Berry v. Windham
Supreme Court of New Hampshire
Appeal, from the refusal of the selectmen of Windham to abate a tax assessed in 1879. Facts found by the court. In April, 1879, the plaintiff was taxed in Windham for $1,000, “ money on hand, at interest, or on deposit.” This money was deposited in a savings-bank in Lawrence, Mass., in good faith, and not to avoid taxation. The plaintiff had complied with the provisions of Gen. Laws, c. 55, and seasonably applied for an abatement, which was refused.
1Opinion of the CourtStanley, J.
The plaintiff places his claim for relief on the ground that, if required to pay the tax in question, his property is subjected to double taxation. The foundation upon which all taxation rests is justice and equal rights, and this independent of any constitutional provision on the subject. Money raised by taxation is the contribution of each member of the community for the common benefit; and as all are entitled to share equally in the benefit, so all are bound to contribute equally to secure it. Blackw. T. T. 6; 2 Kent Com. 331. But the doctrine of equality of taxation is not left here. It…
2Cases cited6 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- St. Louis v. Ferry Co.Supreme Court of the United States · 1871
- Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
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3Cited by9 opinions
- Amoskeag Manufacturing Co. v. ManchesterSupreme Court of New Hampshire · 1899
- State v. U. S. & Canada Express Co.Supreme Court of New Hampshire · 1880
- Connecticut Valley Lumber Co. v. MonroeSupreme Court of New Hampshire · 1902
- Conner v. StateSupreme Court of New Hampshire · 1925
- Petition of the Union Five Cents Savings BankSupreme Court of New Hampshire · 1895
4 more not listed; retrieve them via the Exa API.